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CHAP. XX.
An act for reviving and continuing the act for adjusting claims for property impressed or taken for public service.
      I. WHEREAS the act of assembly, passed in the year one thousand seven hundred and eighty one, intitled "An act for adjusting claims for property impressed or taken for public service," which has been continued by several subsequent acts, expired on the first day of September last, and it is expedient that the same should be revived and continued: Act for adjusting claims for property impressed for public service revived and continued.
      II. Be it therefore enacted, That the said recited act shall be revived, and continue and be in force until the first day of September next.
      III. And be it further enacted, That the auditors shall issue certificates on claims audited by the county courts since the first day of September last, in like manner as if the before recited act had not expired.
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CHAP. XXI.
An act for giving further time to officers, soldiers, sailors, and marines, to settle their arrears of pay and depreciation, with the auditor of public accounts.
      I. BE it enacted by the General Assembly, That it shall and may be lawful for the auditor of public accounts, and he is hereby required, to liquidate all just claims of officer, soldiers, sailors, and marines, and of those of the staff department, who are entitled by law to arrears of pay and depreciation, that shall be presented Further time allowed to settle claims of officers, soldiers and marines, for pay and depreciation.

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to him on or before the first day of December, one thousand seven hundred and eighty-seven, and to grant certificates as usual for what shall be due thereon; the said claims having been first allowed by the commissioner or commissioners appointed to examine the same. Provided always, That application for such certificates be made by the claimant in person, or by his written order, assignment, or his legal representative.
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CHAP. XXII.
An act concerning the claims to full pay of certain officers, and to half pay of the widows and orphans of officers that died in the service.
      I. BE it enacted by the General Assembly, That the auditor of public accounts is hereby authorised and required to issue warrants to widows and orphans, entitled thereto under the act of assembly passed in October session, one thousand seven hundred and eighty, for making good the future pay of the army, and for other purposes; any law to the contrary notwithstanding And whereas by the construction of an act, intituled "An act to amend the act concerning pensioners," a few meritorious disabled officers, in indigent circumstances, who, on full proof of their merits and necessities, had been by a preceding assembly directed to receive full pay for life, are deprived thereof; Full pay to certain officers and half pay to widows and orphons directed.
      II. Be it therefore enacted, That so much of the said recited act as is construed to deprive those officers, who were before entitled to full pay, from receiving the same, shall be and is hereby repealed.



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CHAP. XXIII.
An act to amend the act, intituled An act to authorise the auditors to grant new warrants and certificates in certain cases.
      I. Be it enacted by the General Assembly, That the auditor of accounts shall not hereafter issue warrants for interest on any certificates, on which duplicates have been issued agreeable to law; but the auditor, when the original certificates are presented for warrants, shall retain the same in his office. Rule in issuing warrants for interest on certificates.
      II. And be it further enacted, That hereafter no warrants or certificates shall be granted by the auditor in lieu of such as may have been lost or destroyed, under the act to authorize the auditors to grant new warrants and certificates in certain cases, which was passed in the year one thousand seven hundred and eighty three. And for no longer to renew lost certificates.
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CHAP. XXIV.
An act for ascertaining and liquidating the claims of the sufferers by the destruction of tobacco at Byrd's ware-houses, and to suspend the re-building of the said ware-houses.
      I. Be it enacted by the General Assembly, That Nathaniel Wilkinson, Foster Webb, junior, John Harvie, Daniel Lawrence Hylton, John Marshall, and James Buchanan, gentlemen, be, and they are hereby appointed commissioners, to ascertain and liquidate the claims of the proprietors of tobacco lately destroyed by the burning of Byrd's warehouses, in the city of Richmond, and the said commissioners, or any three Commissioners to liquidate claims for tobacco destroyed by burning Byrd's warehouses.

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of them, are hereby empowered to meet at such time and place as they shall see fit, (public notice thereof having been given previously for four weeks in the Virginia Gazette) to ascertain and settle the accounts of all claimants under this act; and they shall be further authorised to examine any person or persons they shall think necessary for their information in all things relative to the said claims, and to administer an oath or affirmation, as the case may require, to any person or persons for the better discovering the true quantity of the tobacco so destroyed.
      II. And be it further enacted, That in stating the said accounts, the commissioners, or any three of them, shall and they are hereby directed and required, to express the value of the tobacco at the time it was destroyed, specifying the quantity of crop and transfer tobacco separately; which accounts the said commissioners, or any three of them, shall return under their hands and seals to the next session of the general assembly.
      III. And be it further enacted, That for the ease and convenience of the commissioners in this act mentioned, they are hereby empowered to appoint a clerk, who shall keep a cord of their proceedings, to be laid before the next session of the general assembly.
      IV. And be it further enacted, That the re-building of Byrd's warehouses shall be suspended until the end of the next session of general assembly. And whereas it is represented to the general assembly, that the loss of Byrd's warehouses will augment the duty of the inspectors at Shockoe and Rockett's, so much as to render them inadequate thereto: For remedy whereof,
      V. Be it enacted, That one of the inspectors at Byrd's warehouses shall attend at Shockoe, and the other at Rockett's Inspections, for the present year, as assistant inspectors to those already commissioned at the said warehouses respectively, for which they shall be allowed the same salaries heretofore given them by law.




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CHAP. XXV.
An act for appointing commissioners to receive subscriptions for the purpose of opening a road from the falls of the Great Kanawa to Lexington, in Fayette county.
      I. WHEREAS the opening a more direct and ready communication with the Kentucky district, will be greatly facilitated, and the distance to that country rendered shorter and safer, by establishing a public road from the falls of the Great Kanawa to the town of Lexington, in the county of Fayette, and it is represented that such a road may be cut and maintained by private subscription: Commissioners to receive subscriptions for opening a road from the falls of the Great Kanawa to Lexington in Kentucky.
      II. Be it therefore enacted by the General Assembly, That John Marshall, jun. Henry Banks, Alexander St. Clair, Robert Gamble, John Stuart, William Renick, William Morris, James Armstrong, Joseph Crocket, James Wilkison, Edmund Lyne, James Garrard, Isaac Cox, Andrew Hynes, John Jouett, Gabriel Madison, John Campbell, Richard Terrel, George Adams, Green Clay, Benjamin Logan, Isaac Shelby, and George Clendinen, gentlemen, be appointed commissioners, who are severally authorised and empowered to open and receive subscriptions for that purpose. Each of the said commissioners, before he enters upon the duty assigned him, shall enter into bond with good security, payable to the governor and his successors, in a reasonable penalty, condition for the faithful execution of his office, to be recorded in the court of the county in which he may reside, and moreover shall take an oath before such court to the like effect; a certificate of which oath taken, and bond given, under the hand of the clerk, shall be shewn to every subscriber. It shall be lawful for the said commissioners, or a majority of them, to contract with such and so many proper persons to survey, mark, clear and open the said road, as to them shall seem fit; and for that purpose to apply the subscriptions taken, as far as the same will go, taking bond with good security from the undertaker for the performance of their trust. The said commissioners who are severally authorised and empowered to open and receive subscriptions for that purpose. Each of the said commissioners, before he enters upon the duty assigned him, shall enter into bond with good security, payable to the governor and his successors, in a reasonable penalty, conditioned for the faithful execution of his office, to be recorded in the court of the county in which he may reside, and moreover shall take an oath before such court to the like effect; a certificate of which oath taken, and bond given, under the hand of the clerk, shall be shewn to every subscriber. It shall be lawful for the said commissioners, or a majority of them, to contract with such and so many proper persons to survey, mark, clear and open the said road, as to them shall seem fit; and for that purpose to apply the subscriptions taken, as far as the same will go, taking bond with good security from the undertaker for the performance of their trust. The said commissioners

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shall return an account of their proceedings and disbursement of the subscriptions pursuant to this act, to the supreme court of the Kentucky district, there to be recorded; and shall cause the said road to be finished and compleated on or before the first day of January one thousand seven hundred and eighty-nine. If any subscriber shall fail or refuse to pay up his subscription at the time specified, it shall be lawful for the said commissioners to recover judgment against any such delinquent subscriber for the sum of money or value of the specific thing subscribed, in any court of record, upon motion, and ten days previous notice, upon which judgment execution shall go, endorsed by the clerk "no security to be taken."
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CHAP. XXVI.

An act imposing new Taxes.
      I. Be it enacted by the General Assembly, That there shall be paid by the owners of riding carriages, an additional tax, over and above the taxes now by law imposed, on all such carriages as they shall be in possession of on the ninth day of March next, and also on the ninth day of March in each succeeding year, after the following rates, to wit: For every coach or chariot, an additional tax of five dollars a wheel; for all other riding carriages with four wheels, except those used for the purposes of agriculture, an additional tax of three dollars a wheel; for all other riding carriages with two wheels, and additional tax of one dollar a wheel. Every person failing to render and give in to the persons who now are or hereafter may be appointed by law to receive an account of the taxable property, a true and just account of the carriages he or she may be possessed of on the day above mentioned, shall for every such offence, forfeit and pay four times the amount of the tax that would have been due for the said carriage, if it had been given in agreeable to this act. Provided, That nothing herein contained shall be construed to subject New taxes imposed.




On carriages.

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the maker of any such carriage to the payment of the said tax, during the time that any such carriage shall remain in his possession.
      II. And be it further enacted, That the clerks of the court of appeals, court of chancery, general court, of the respective county courts, and each of the corporation courts, shall account for and pay annually into the treasury, one third of the amount of what they shall actually have received for their fees for services performed in the preceding year. And that the said amount may be justly ascertained, the said clerks shall, on or before the first day of September, in each year, make out a fair account of the amount of their fee for the preceeding year, as also of the sums that they may have received for the same, likewise of the sums that they may have received for arrears of fees that may become due after the passing of this act; which account the clerks of the court of appeals, court of chancery, and general court, shall give in to the commissioners of the tax (directed to be appointed by an act, "To amend the act for ascertaining certain taxes and duties, and for establishing a permanent revenue,") for the county of Henrico, and the other clerks to the commissioners, appointed as aforesaid, for the counties where each of the said courts is held. And the said commissioners, or any one of them, having compared the said account with the fee book of the said clerks, shall certify the same to the county court; whereupon, the said clerk making oath that the said account contains a true list of all fees charged or received by him for services performed in the preceeding year, as also of all sums received by him since his last settlement for fees due for services performed after the passing of this act, and which were not accounted for before, the said court shall order the said account to be certified, and the said clerk shall on or before the first day of October, in each year, deliver in the said account so certified to the auditor of public accounts, and pay at the same time into the treasury, the sum which by the said account shall appear to be due from him. Every clerk failing to render such account, or to pay into the treasury the sum which he shall thereby appear to be indebted to the state at the time aforesaid, shall for every such offence, forfeit and pay the sum of five hundred pounds, to be recovered by motion of the solicitor On clerks of courts.

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general, in the same manner that is used against the delinquent sheriff.
      III. And be it further enacted, That every practising attorney, at any court within this commonwealth, before he shall be permitted to appear for the plaintiff or defendant in any matter depending in the said court, wherein a fee may be by law taxed in the bill of costs, shall pay down to the clerk of the said court, one tenth part of the amount of the said fee, which proportion of the legal fee shall be paid by every attorney appearing on either side. And that the said fees may be faithfully accounted for, On attornies.
      IV. Be it enacted, That the clerk of each court shall be answerable for the amount of the said tax, although he may not have received the same; and the said clerk shall, in the minutes of the proceedings of the said court, and also in his rule-book, in all such contests where attornies fees might be charged, enter the names of all the attornies who appeared on either side, and where no such entry shall be made by the said clerk, he shall be accountable for the amount of what ought to have been paid by two attornies, unless it shall appear that no attorney did appear. And the clerk of each of the said courts, shall, on or before the fifteenth day of March and the fifteenth day of September, in each year, settle with the commissioners of the tax aforesaid, in manner before directed; which account, having by the said commissioners been compared with his memorandum-book, rule-book, and minute-book, and found to be right, shall be certified to the courts, where the clerk having made oath to the same, it shall be certified by order of the court, returned by the clerk to the auditor within thirty days thereafter, and accounted for to the treasurer, under the penalties above directed. How collected and accounted for.
      V. And be it further enacted, That there shall be a tax of five pounds paid by every practising physician, apothecary, or surgeon, within this state; and that every person, coming under either of the above descriptions, shall enter himself as such in his list of property directed to be given in to the commissioners by the act aforesaid; and every such person failing so to do, shall forfeit and pay the sum of twenty pounds, to be recovered in the court of the county where he resides, on the motion of the said commissioners, or either On physicians.

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of them; the party moved against having had ten days notice of such motion.
      VI. And be it further enacted, That instead of the tax now paid upon houses and lots in towns, from and after the passing of this act, there shall be paid out every such lot and house, five pounds in the hundred upon the amount of the rent of each house and lot respectively; the amount of the said rent, where any such house or lot is lease, to be ascertained by the rent paid by the tenant, and where such house and lot is in the occupation of the proprietor, the yearly rent or value shall be ascertained by the commissioners appointed as aforesaid, or either of them, by a comparison of its value with other houses or lots actually rented. Provided, That the owner or proprietor of any such house or lot, if he thinks himself aggrieved by such valuation, may appeal to the county court, whose judgment as to the yearly rent or value shall be final. And the said commissioners, or either of them, to ascertain the rent paid on houses or lots actually leased, may call on the tenant or proprietor to declare upon oath, or solemn affirmation, what is the amount of the rent paid for the same; and every person so called upon, and refusing to declare, shall forfeit and pay the sum of one hundred pounds, to be recovered by motion, on ten days previous notice to be made by the commissioners, or either of them. On houses & lots in towns.
      VII. And be it further enacted, That every retail merchant within this state, shall annually take out a license for that purpose from the court of the county or corporation in which he resides; and if any such merchant shall after the first day of April next, retail any goods, wares or merchandise within this state, without having first taken out such license, or having renewed it at the end of each year, every such merchant so offending, shall forfeit and pay the sum of forty pounds, to be recovered by the motion of the commissioners aforesaid, or other of them, on ten days previous notice. And the said retail merchants, shall each of them pay for the license aforesaid, at the time it is first granted, and on its renewal each year afterwards, the following rates: Every retail merchant, being a citizen of this state, or of any of the United States, or being a citizen of any nation, which hath entered or may hereafter enter into a commercial treaty with the United On retail merchants.

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States, shall pay the annual sum of five pounds; and every retail merchant, or factor, being a citizen of, or belonging to any nation not having entered into a commercial treaty with the United States, shall pay the annual sum of twenty pounds; to be received, accounted for, and paid by the respective clerks in the manner and under the penalties prescribed for the payment of the taxes imposed on attornies by this act. All penalties imposed by this act, shall go, one half to the use of the commonwealth, and the other half towards lessening the county levy, where the judgment shall be recovered. All acts contrary to this act, shall be, and are hereby repealed.
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CHAP. XXVII.

An act to amend the act, intituled An act imposing new taxes.
      I. WHEREAS it is judged expedient to explain and amend an act passed at the present session of the general assemby, intituled "An act imposing new taxes;" Act imposing new taxes amended.
      II. Be it enacted by the General Assembly, That no clerk shall be obliged to account for any fees received or due for services performed prior to the first day of January, one thousand seven hundred and eighty seven.
      III. And be it further enacted, That no practising attorney shall be obliged to pay any proportion of the legal fee on any suit, which shall have been commenced in any court within this commonwealth, prior to the said first day of January, one thousand seven hundred and eighty-seven.
      IV. And be it further enacted, That all clerks within this commonwealth, shall be allowed a commission of five per centum, on all monies paid by them into the treasury, by virtue of the said act.


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CHAP. XXVIII.
An act to raise a supply of money for the United States in congress assembled.
      I. WHEREAS it has been indispensably necessary, in the present emergency of affairs, to make immediate provision for the sum of ninety thousand dollars, in compliance with the requisition of congress, of the twenty-first of October last; Provision for paying requisition of congress.
      II. Be it therefore enacted, That from and after the tenth day of January, one thousand seven hundred and eighty-seven, an additional duty of six shillings per hogshead on every hogshead of tobacco passed at and shipped from any public warehouse within this commonwealth, shall be paid to the inspectors, at such warehouses respectively for the time being, at the time of delivering out the said tobacco for exportation, to be accounted for by the said inspectors, and paid into the public treasury at the following periods, to wit, the first day of March, the first day of October, and the thirty-first day of December; for which they shall be allowed two and a half per centum, on the amount of the sums paid by them into the treasury, for their trouble, to be credited in the settlement of their accounts with the treasurer. Additional duty on tobacco exported.
      III. And be it further enacted, That the several inspectors shall, in the court of their county, enter into bond in the penalty of one thousand pounds, with sufficient security, with condition for the true and faithful collection and accounting for the duties imposed by this act; which bond shall be by the clerk of the court transmitted to the auditor of public accounts within one month thereafter. Any inspector failing or neglecting so to do, shall forfeit and pay the sum of one hundred pounds, to be recovered with costs, by motion, in any court of record within this commonwealth, on giving ten days notice of such motion. And if any inspector shall fail or neglect to account with the treasurer for the duties aforesaid, at the stated periods before mentioned, he or they so failing or neglecting, shall be liable to a judgment, on the motion of the solicitor, either in the general

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court, or the court of the county where such delinquent shall reside; provided that ten days previous notice be given of such motion Provided also, That this act shall continue and be in force until the end of the year, one thousand seven hundred and eighty-seven, and no longer.
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CHAP. XXIX.

An act to impose certain duties.
      I. BE it enacted by the General Assembly, That there shall be paid an additional duty of two pence per gallon on all spiritous liquors, subject by law to a duty, which shall be imported into this commonwealth after the twentieth day of January, one thousand seven hundred and eighty-seven, except French brandies imported from some port within the dominions of the king of France, in vessels belonging to subjects of the said king, or to citizens of the United States; which brandies so imported, shall, after the said twentieth day of January, be duty free. Additional duties on spirits imported.
      II. And be it also enacted, That three pence a pound on all cheese, and six pence a pound on all tea, imported into this commonwealth, shall be paid after the said twentieth day of January; also a duty of three shillings per hundred, on all imported hemp, and four shillings on all imported cordage; which duties shall be appropriated to the payment of the interest of the military debt. On cheese, tea, hemp, & cordage.
      III. And be it further enacted, That from and after the twentieth day of January, one thousand seven hundred and eighty seven, every master or owner of a ship or other vessel, coming into this commonwealth, shall pay down to the naval officer with whom he enters, two shillings per ton on every vessel owned wholly by citizens of this state or the United States; three shillings per ton on all vessels owned wholly by the subjects of any foreign power in commercial treaty with the United States; and six shillings per ton on all vessels owned wholly or in part by the subjects of any foreign Of tonnage of vessels.

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power not in commercial treaty with the United States; which said tonnage shall be in lieu of all former tonnage hereunto imposed, except the tonnage of six pence per ton, imposed by an act of the present session of assembly, for the support of a light house.
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CHAP. XXX.

An act concerning the duties on salt, wine, and malt liquors.
      I. BE it enacted, That from and after the twentieth day of January, one thousand seven hundred and eighty seven, there shall be paid three pence upon every bushel of salt imported into this commonwealth, in lieu of the duty heretofore paid upon the said article. Additional duties on salt wine and malt liquors.
      II. And be it further enacted, That an additional duty shall be paid of four pence per gallon on all wines, except French wines, imported into this commonwealth in bottoms belonging to French subjects, or citizens of the United States; and an additional duty also of four pence per gallon on all beer, ale, porter, or other malt liquors, imported into this commonwealth, and not being the manufacture of any of the United States; which said duties shall be appropriated in the same manner as the duty heretofore imposed on salt.
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CHAP. XXXI.
An act to impose an additional duty of two per cent ad valorem, on goods, wares, and merchandise, imported into this commonwealth.
      I. BE it enacted by the General Assembly, That after the twentieth day of January, one thousand seven hundred and eighty seven, there shall be paid, or secured Additional duties, ad valorem on goods imported.

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to be paid, on all goods, wares, or merchandise, imported into this commonwealth, in any ship or other vessel, owned wholly or in part by a subject or citizen of any state or power not in commercial treaty with the United States, to the naval officer where such ship or other vessel shall enter, an additional duty of two per cent, ad valorem.
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CHAP. XXXII.

An act concerning duties on tobacco.
      I. BE it enacted by the General Assembly, That all and every inspector or inspectors, who have collected and actually paid, or shall hereafter pay into the public treasury, the duty of three shillings a hogshead on tobacco exported up to the month of October last, shall be, and they are hereby indemnified and saved harmless from all and every suit or suits at law commenced, or to be commenced against him or them, for and on account of the aforesaid duty of three shillings. Export duty on tobacco explained.
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CHAP. XXXIII.
An act to explain the act for reforming certain public boards, and for other purposes.
      I. WHEREAS doubts have arisen respecting the duty of the solicitor.
      II. Be it therefore enacted by the General Assembly, That until the solicitor's office shall be discontinued by the executive, it shall and may be lawful for the said solicitor, and he is hereby required, to proceed to execute the duties of his office agreeably to the directions of the act of assembly passed at the October session, Duties of solicitor auditor explained.

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one thousand seven hundred and eighty, intituled "An act for the more effectual collection of taxes and public dues," any act to the contrary or seeming to the contrary, not withstanding. And whereas the mode of keeping the treasurer's accounts in the auditor's office, by carrying to his credit all warrants as they are issued, represents a false balance in favour of the treasurer, perplexes the whole system of public accounts, and may operate to the detriment of the commonwealth: For remedy whereof,
      III. Be it enacted, That the treasurer shall not be credited by the auditor for any warrant until payment thereof shall be notified in the following manner, that is to say, a committee of the executive, consisting of not less than two members, shall once in every three months attend at the treasury office, and ascertain from the books of that office the amount and different species of warrants paid by the treasurer, and certify the same to the auditor, who shall thereupon enter such payments to the credit of the treasurer, and of the several general accounts to which those warrants are respectively charged. Duty of committee of executive.
      IV. And be it further enacted, That from and after the first day of March next, the whole business of the auditor's office shall be conducted by the auditor of public accounts, who shall give bond with such security as shall be approved by the governor, with the advice of the council, in the sum of ten thousand pounds, payable to the said governor or his successors, in trust, for the use of the commonwealth, conditioned for the faithful discharge of the duties of his office; which bond shall be recorded in the general court. And the said auditor is hereby directed and required to keep separate and distinct accounts with all public collectors or other individuals, being either debtors to, or creditors of the public; and also to keep separate and distinct accounts to all monies paid into each fund, and charge the said fund with all warrants drawn thereon, in books for that purpose. Auditors' office to be conducted by auditor of public accounts.

Bond.
      V. And be it enacted, That the said auditor shall, on the last day of September in every year, balance all the accounts on his books, in order to ascertain what sums are due to and from the commonwealth, and carry the said balances into a new set of books, to be opened by him the first day of October annually. Duty.

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      VI. And be it further enacted, That the treasurer shall keep separate and distinct accounts of all monies, warrants, or other articles received by him on account of the public, and carry the same to the credit of the respective funds, to which they are by law appropriated; and that the said treasurer shall on no pretence whatsoever interfere with the said funds contrary to the appropriations made thereof. Duty of treasurer.
      VII. And be it further enacted, That the annual books of the said auditor, after the balances of the several accounts therein are carried to a new set as aforesaid, shall be delivered to the solicitor, in order for him to prepare a general statement of the public revenue, the sums paid under each appropriation, and the amount of each received, shewing the balance either for or against the public; for which purpose the solicitor shall have free access to the treasurer's books, point out the mode of stating the same, shewing the nett amount of every species of taxation, and how far the several appropriations have been complied with, and report the same to each session of general assembly. The said solicitor shall also point out the mode by which the auditor shall state his accounts, and assist the said auditor in stating the same, and also in examining the returns from the several sheriffs and other public collectors. Balances to be delivered to solicitor.
      VIII. And be it further enacted, That on the first day of March next, the auditor appointed to direct the statement of the public books, and to keep an account with the treasurer, shall be discontinued. The said solicitor shall, with the assistance of a clerk appointed for that purpose, proceed to state all balances of the general accounts in the said office prior to the said first day of January, one thousand seven hundred and eighty-six, and from thence to the first of March next, in a special book, distinguishing between specie, commutibles, and paper transactions, and the balances due under the former government from inspectors, sheriffs, naval officers, and county court clerks, and all other public debtors; which account of balances, accurately stated, shall be by the solicitor laid before the next general assembly. Duty of solicitor on reduction of number of auditors.
      IX. And be it further enacted, That the said auditor of public accounts shall be allowed two clerks, one of which shall be called chief clerk, who shall perform Clerks to auditor.

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the duties of the said auditor, in case of sickness, and shall be allowed the sum of fifty pounds per annum, in consideration of that trust, in addition to the present salary. When chief clerk to perform his duties.
      X. And be it further enacted, That the treasurer and solicitor shall each be allowed the same number of clerks, as are now employed in their respective offices.       Clerks to treasurer and solicitor.
      XI. And be it further enacted, That so much of any other act or acts, as comes within the purview of this act, shall be, and the same is hereby repealed.
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CHAP. XXXIV.
An act authorising the courts of Loudon and Fauquier to keep a certain road in repair.
      I. WHEREAS it is represented to this present general assembly, that the road leading from Ashby's gap to Alexandria, runs about thirteen miles alternately in the counties of Loudon, and Fauquier, in such manner that it is difficult and inconvenient to have the same repaired in the mode prescribed by law: For remedy whereof, Courts of Loudon and Fauquier authorised to keep in repair the road leading from Ashby's gap to Alexandria.
      II. Be it enacted, That it shall be lawful for the courts of the said counties, and they are empowered to appoint and allot so many hands as they shall think proper, to work on and assist in keeping the said road in repair, from Glasscock's, near the foot of the Blue Ridge, to the lower end of Margery Batson's plantation, as well within their county as without, and the hands so allotted, shall be subject to the like fines and penalties for neglect of duty, and recoverable in either of the said counties, in manner directed by the act "Concerning public roads."


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295

LAWS OF VIRGINIA, OCTOBER 1786−−11th OF COMMONWEALTH.
   
CHAP. XXXV.
An act appropriating certain public taxes to the opening a waggon road from the State road to the mouth of the Little Kanawha, and for other purposes.
      I. WHEREAS it has ben represented to the present general assembly, that it will be of public utility to open a road from the state road to the mouth of the Little Kanawha, or as near thereto as the situation of the land will admit: And whereas the inhabitants of the county of Harrison, through which the said road is to run, have from their situation on the frontier of the state, been exposed to the ravages of the Indians, and thereby rendered unable to pay their proportion of the public taxes in specie, and have petitioned this assembly that they may be permitted to discharge the arrears now due, and a proportion of those, which will become due, by labour or in supplies necessary for the opening of the said road, which, when effected, will enable them in future, by communication with the western country, to pay their taxes: Taxes of Harrison county, appropriated to the opening of a road from the State road to the mouth of the Little Kanawha.
      II. Be it therefore enacted, That William Haymond, Nicholas Carpenter, John Powers, Hezekiah Davison, Thomas Webb, John M'Cully, and Daniel Davison, gentlemen, or a majority of them, shall be, and they are hereby authorised and required, after having taken an oath before the court of the said county of Harrison, and entered into bond with security in the penal sum for four thousand pounds, payable to the governor and his successors, for the use of the commonwealth, for the due and impartial execution of their office, to appoint a time and place of meeting, (giving two months previous notice thereof by advertisement at the court-house door of each of the counties of Harrison, Monongalia and Ohio,) and then and there proceed to let to the lowest bidder, the opening a waggon road at least thirty feet wide, from such place upon the state road, as a majority to the said commissioners shall think most proper, to the mouth of the Little Kanawha,

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296

LAWS OF VIRGINIA, OCTOBER 1786−−11th OF COMMONWEALTH.
   
or as near thereto as the situation of the land will admit, to be finished fit for the passage of waggons within three years, taking bond with good security in a sufficient penalty from the undertakers, payable to the said commissioners, for the due execution of the said work, in the term aforesaid. The said undertakers shall have power to contract with any person or persons, inhabitants of the said county of Harrison, for personal labour, or supplies of money, or any thing necessary in aid of the said work, and shall give certificates to the person or persons so contributing, to the amount of whatever they have furnished, which certificates, when countersigned by one or more of the said commissioners, the sheriff of the said county of Harrison shall receive in payment for the taxes due from the holder thereof; and the sheriff shall be allowed a credit for all such certificates by him received, at the treasury, in the settlement of his accounts for the taxes for the year one thousand seven hundred and eighty seven.
      III. Provided always, and be it further enacted, That the said commissioners shall furnish the auditor of public accounts with a transcript of their books of accounts, before any certificates shall be allowed the sheriff in the settlement to his accounts; and no certificate shall be allowed, unless the same is countersigned by one or more of the said commissioners, and entered in the transcript sent by the said commissioners to the auditor of public accounts. Every person in the said count of Harrison, failing to contribute so much to the opening the said road as will be sufficient to discharge his taxes now due, on or before the first day of June next, it shall and may be lawful for the sheriff of the said county of Harrison to collect and distrain for the same, and pay the amount thereof to the said commissioners within two months thereafter; and on failure so to do, the said commissioners may recover the said amount by motion in the court of the said county of Harrison; provided the sheriff has ten days previous notice of such motion. The clerk of the said county of Harrison, shall transmit to the executive, a copy of the bond entered into by the commissioners, together with a certificate of their taking the oath directed by this act, within six months thereafter, under the penalty of one hundred pounds, to be recovered by action

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297

LAWS OF VIRGINIA, OCTOBER 1786−−11th OF COMMONWEALTH.
   
of debt or information, with costs, in any court of record, to the use of the party who will sue for the same. All proceedings against the sheriff of the said county of Harrison, respecting the said taxes, except as herein before directed, shall be suspended until the first day of may, one thousand seven hundred and eighty eight. Provided always, That the amount of the certificates to be granted pursuant to this act, shall not exceed the sum of two thousand pounds; nor shall the sheriff of the said county be allowed in the settlement of his accounts with the public, for more certificates than the amount of that sum. And whereas it has also been represented, that it will be of public utility to open a road from Morgan's town, in the county of Monongalia, to a new fishing creek, on the river Ohio:
      IV. Be it therefore further enacted, That Michael Carns, David Scott, James Coburn, Jacob Scott, George Hiley, Ebenezer Zane, John Boggs, and Benjamin Davies, gentlemen, or a majority of them, shall be, and they are hereby authorised and required, after having taken the oath before either of the courts of the counties of Monongalia or Ohio, and given bond and security as is before directed for the other commissioners, to proceed in like manner towards having a road opened from Morgan Town, in the said county of Monongalia, to or as near Fishing creek, on the river Ohio, as the situation of the ground will admit, under the like rules, regulations, and directions as are herein prescribed for opening the road to the mouth of the Little Kanawha. The sheriffs of the said counties of Monongalia and Ohio respectively, shall be answerable for the taxes of the said counties in like manner, and at the same time, as the sheriff of the county of Harrison. The certificates to be issued by the commissioners of Monongalia and Ohio, shall not exceed the sum of one thousand pounds; nor shall the sheriffs of the said counties be allowed in the settlement of their accounts with the public, for more certificates than the sum of five hundred pounds in each county. Provision for opening a road from Morgan Town to the mouth of Fishing creek, on the Ohio.

Certain taxes of Monongalia and Ohio appropriated.




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298

LAWS OF VIRGINIA, OCTOBER 1786−−11th OF COMMONWEALTH.
   
CHAP. XXXVI.
An act concerning manufactured Snuff, and authorising the purchase of Tobacco for that purposes.
      BE it enacted by the General Assembly, That snuff manufactured in this state and exported, shall not be subject to pay any duty upon being relanded or reimported. Any person desirous of manufacturing snuff, and giving bond and security in the court of the county where he resides, in the penalty of five hundred pounds, payable to the governor and his successors, for the use of the commonwealth, with condition not to export the tobacco by him received from any warehouse, shall upon producing a certificate thereof from the clerk of the court to the inspectors at any warehouse, and paying the duties thereof, be entitled to, and the inspectors are hereby required to deliver to him or them, or their order, all the tobacco he or they may produce their receipts or notes for; any law to the contrary, notwithstanding. Snuff manufactured in this State, not subject to duty.

How tobacco for, obtained.
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CHAP. XXXVII.
An act for further continuing the act authorising the Treasurer to receive Specie into the Treasury by weight.
      I. WHEREAS the act passed at the last session of assembly, intituled "An act authorising the treasurer to receive specie into the treasury by weight," will expire at the end the present session, and it is expedient that the same should be further continued;
      II. Be it therefore enacted, That the said recited act shall continue and be in force from and after the expiration thereof, for and during the term of one year, and from thence until the end of the next session of assembly, and no longer. Act authorising treasurer to receive specie by weight, further continued.

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